Ministerial Decision No. 55 of 2025 implements Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 11 mandates specific adjustments to a Constituent Entity's Financial Accounting Net Income or Loss (FANIL) to compute its GloBE Income or Loss. It requires adding back certain net tax expenses, including all accrued Covered Taxes, Qualified Domestic Minimum Top-up Tax (QDMTT), taxes under the GloBE Rules, and any Deferred Tax Asset attributable to a current-year loss. This ensures that such tax expenses do not reduce the GloBE tax base.